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An architect inquired whether the sale of a house built on land acquired as an individual is subject to VAT. The DGT ruled that if the sale is conducted through personal assets rather than as an economic activity, it is not subject to the tax.
Cuestión planteada Tipo impositivo que debe repercutir la sociedad constructora al consultante. Tributación de la venta por el consultante a un tercero, si el consultante actúa como particular. Posibilidad de afectar el solar a la actividad de promoción inmobiliaria del consultante, y tributación en ese caso de la venta de la vivienda a un tercero.
Si el inmueble se integra en el patrimonio privado, la venta no está sujeta al IVA siempre que se realice en el ámbito de la gestión de dicho patrimonio y no en el de una actividad económica. En caso de que la venta se realice dentro de una actividad empresarial, la operación estará exenta por la exención técnica del artículo 20.Uno.25º de la Ley del IVA, al no haber derecho a deducción por la adquisición y edificación como particular. El tipo aplicable a la obra de construcción realizada por la constructora al particular es del 10%.
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